An export-agency file should be built around the real parties, product, route and tax treatment. The 2026 Ministry of Finance and State Taxation Administration notices are useful primary references, but they do not turn every agency transaction into one fixed seven-stage or one-size-fits-all workflow. [1] [2]

Recommended sequence

  1. Define the agency or trading structure and each party’s responsibility.
  2. Reconcile product specifications, HS code, licence needs and purchase invoices.
  3. Prepare customs, commercial and transport documents from the same transaction data.
  4. Confirm payment and FX evidence with the handling bank.
  5. Review the applicable tax treatment against the current official notice.
  6. Retain the records required for the actual filing and transaction.

Deadlines and retention duties must be checked against the current rule for the actual filing and transaction.

Zhongshen can provide first-party export-agency coordination, but service scope and tax eligibility remain dependent on the documents and the competent authorities. [3]